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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Any documents scanned into RCCMS should be the final version of that document that includes the date and signature, if applicable. For example, if the examination closing letter is scanned into RCCMS, it must be a copy that includes the date the letter was mailed and the signature of the Director.

Scan all relevant case related documents received from the taxpayer or POA and save them in RCCMS using the TE/GE RCCMS Naming Convention.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

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